June 17, 2002
CLA-2-44:RR:NC:SP:230 I82064CATEGORY:CLASSIFICATIONTARIFF NO.:4420.10.0000
Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201RE: The tariff classification of decorative wooden nutcrackers from Germany.
Dear Ms. Pitts:
In your letter dated May 23, 2002, you requested a tariff classification ruling.
The ruling was requested on two decorative wooden “nutcrackers,” samples of which were submitted and are being returned to you as requested. Both are composed of wood, but are ornamented with paint, fabric clothing, and/or accessories of various materials.
Style #227T3137GS is an 8½”-high snowman figure with a black hat. A lever on the back can be operated to make the chin move.
Style #S1849 is a 16”-high standing rat figure, known as “Herr Ratty-Wind,” dressed in a fabric vest, jacket and hat. A lever on the back can be operated to make the chin move.
You believe that these nutcrackers are classifiable as “festive articles” in subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS). However, following Midwest of Cannon Falls vs. United States (96-1271, -1279), Customs has taken the position that while “human” nutcracker figures can be considered “festive” (Christmas ornaments) for tariff purposes, non-human ones cannot. The above-described styles are not human representations.
Accordingly, the applicable subheading for style numbers 227T3137GS (snowman) and S1849 (“Herr Ratty-Wind”) will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,